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Child care | Washington Department of Revenue

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As a business that provides child care services, you may qualify for exemptions or deductions from Washington State taxes. In fact, you may not have to register with the Department of Revenue. This guide explains the taxes you may be required to pay or collect.

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Create a user account with Corporations and Charities Filling System (CCFS)

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Create a user account with Corporations and Charities Filling System (CCFS)

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Educational Service District 105 (ESD105)

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Educational Service District 105 (ESD105)

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Maggie Mendoza - Early Education P-3 Coordinator | Migrant Education

Email: maggie.mendoza@esd105.org

Phone: (509) 853-1112

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Washington State Department of Labor & Industries

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All workers in Washington are entitled to workers' compensation unless they fit strict exemption definitions. Make sure you understand your business' requirements for covering workers, including independent contractors. If your business is found to have workers that should have been reported for workers' compensation, your business will be held responsible for unpaid premiums with penalties and interest.

Is a 1099 form enough?

No. A 1099 form is a federal form and has no bearing on Washington state workers' compensation coverage.

Determining who is covered

Use the tests outlined in the next two tabs.

Use this eLearning class to help you determine who is covered.

Call us for help at 360-902-4817.

Independent contractors who aren't covered for workers' compensation

Carefully review the tests outlined in the next two tabs.

Document how each contractor passes each part of each test.
Having a UBI number or contractor registration number does not automatically make a worker an exempt independent contractor.

Businesses with covered independent contractors

Personal Labor Test

A worker who provides more than personal labor will meet one of the two statements in the personal labor test below. If your worker doesn't pass this test, use the 6-part or 7-part test outlined in the next tab to determine if they are exempt from workers' compensation coverage.

Personal labor test

One of these statements must be true:

1. The individual brings their own employees to perform the work, and you don't control the individual or their employees.

2. The individual brings heavy or costly specialized heavy equipment and their expertise to operate it, and you don't control the individual (Examples: MRI machine, earth-moving equipment, ultrasound machine).

6-Part and 7-Part Tests

If the worker passes the personal labor test on the previous tab, then you don't have to continue. If the worker doesn't pass the personal labor test, then you must use the 6-part or 7-part test to determine if they are a covered worker. When using the 6-part or 7-part test, remember that your worker must pass all 6 parts to be exempt from coverage (7 parts for construction). If your worker doesn't pass all parts of these tests, you must provide workers' compensation.

All 6 parts of this test (7 parts for construction) must be true

1. Be free from your control or direction.

2. Must pass 1 of the following 3 options:

1. The service is outside the usual course of business.

2. The service is performed outside all of the places of business.

3. The individual is responsible for the costs of the principal place of business from which the service is performed.

3. Must pass 1 of the following 2 options: The individual:

1. Is customarily engaged in an independently established trade, occupation, profession, or business, of the same nature as that involved in the contract of service.

2. Has a principal place of business that is eligible for a business deduction for IRS purposes.

4. The individual is responsible for filing a schedule of expenses with the IRS.

5. The individual has established an account with the Department of Revenue and other state agencies as required.

6. The individual is maintaining a separate set of books or records that reflect all items of income and expenses.

7. For construction only: The individual is properly registered as a contractor or has a valid electrical contractor license.

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Washington State Department of Labor & Industries

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All workers in Washington are entitled to workers' compensation unless they fit strict exemption definitions. Make sure you understand your business' requirements for covering workers, including independent contractors. If your business is found to have workers that should have been reported for workers' compensation, your business will be held responsible for unpaid premiums with penalties and interest.

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Washington Secretary of State - Presentation  

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Washington Secretary of State - Presentation  

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Washington State Department of Revenue - Presentation 

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Washington State Department of Revenue - Presentation 

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License & Tax Information for Childcare Businesses

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Washington State Department of Labor & Industries - Presentation 

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Washington State Department of Labor & Industries - Presentation 

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L&I Requirements For Business Owners who have or are going to hire employees

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https://dor.wa.gov/education/events-workshops/request-visit-tax-consultant

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https://dor.wa.gov/contact/request-tax-ruling

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https://dor.wa.gov/contact/request-tax-ruling

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https://forms.office.com/Pages/ResponsePage.aspx?id=F-LQEU4mCkCLoFfcwSfXLdz0liAeabBJsm5MEjXtW-1UN05OMU1OUURENUpBODlZREZDNDg4OEdGMi4u&origin=QRCode

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Determination on a case-by-case basis available by phone (360) 902 - 6868 or by email at determinations@Lni.wa.gov

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You can print them online or have them mailed to you by selecting "Order free copies by mail" once you click on each poster link. If you are having difficulties you may contact Andrea Muñoz by phone at (360) 902 -6035 or email at andrea.munoz@lni.wa.gov

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Washington State Department of Labor & Industries

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Required Workplace Posters From L&I

Employers are legally required to display 3 free posters in their workplace to inform employees of their rights and responsibilities. Please note that you do not need to order new posters every year. Simply compare the valid date(s) listed below with the date indicated at the bottom of your poster - just right of the publication number.

The "Notice to Employees" poster differs based on whether your employer is part of the State Fund or self-insured. Self-insured means the employer provides their own workers' compensation coverage to their employees. See if an employer is currently self-insured.

Download the free posters below or order online. Each poster is in English and Spanish -other alternative-language versions are available as well.

Common Questions About Required Workplace Posters

Do the posters from L&I meet the requirements for other state and federal laws or do we have to post additional posters? If I have one or more employees in Washington State who work from their home or vehicle, do they have to post the posters in their home or vehicle?

No. As the employer, you are required to make the posters available to your employees where they can see and read them. To comply with this requirement for employees working from their home or vehicle, you may:

Send each employee a set of posters. You can order them at no cost by visiting Lni.wa.gov/Posters. You may want to document that you sent the posters to your employees.

AND/OR

Send each employee an email with a link to Lni.wa.gov/Posters. Instruct your employees to read the posters and print them for their records. They do not have to post them in their home or vehicle.

Am I required to post the Spanish portion of the posters?

There is no requirement to post the Spanish portion of the posters. However, if you have Spanish-speaking employees - even if they speak English - we encourage you to post both the English and Spanish information.

Is there a poster on the Washington minimum wage?

No. Minimum wage information is on the L&I website at www.Lni.wa.gov/workers-rights/wages/minimum-wage. There is a required federal minimum wage poster. Although Washington employers are required to display the federal poster, they are required to pay the higher Washington minimum wage.

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Washington State Department of Labor & Industries

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Employers are legally required to display 3 free posters in their workplace to inform employees of their rights and responsibilities. Please note that you do not need to order new posters every year. Simply compare the valid date(s) listed below with the date indicated at the bottom of your poster - just right of the publication number.

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L&I's Consultation Program offers confidential, no-fee, professional advice and assistance to Washington businesses. These services can help you find and fix hazards in your workplace and strengthen your safety program.

For Central/Eastern WA call (509) 886-6570

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Washington State Department of Labor & Industries

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Call a consultant near youor request an onsite consultation at no cost.

L&I's Consultation Program offers confidential, no-fee, professional advice and assistance to Washington businesses. These services can help you find and fix hazards in your workplace and strengthen your safety program.

Types of Consultation

We offer several services no matter the size or type of your business.

Safety and Health Consultation

Safety or Industrial Hygiene consultants provide assistance with building your safety program, training, identifying and controlling hazards, and following applicable safety rules. No fines or penalties will result from issues uncovered during a consultation. However, consultants will ask you to correct any serious issues and offer assistance.

Risk Management Consultation

Risk management consultants can review your workplace injury history and provide a step-by-step plan to help you prevent injuries and control industrial insurance costs.

Ergonomic Consultation

Ergonomic specialists can help you find solutions to prevent sprain and strain injuries. These injuries are associated with high worker's compensation costs.

Benefits of Consultation

A consultation can help you:

Stay compliant with WISHA rules

Implement best practices

Create and maintain an effective safety program

Keep your worker's comp premiums as low as possible

Prevent hidden costs of workplace injury claims

Our recommendations help you create a safer and healthier work environment and can enhance job performance and productivity. And, as a result , you may see reduced absences and avoid short- or long-term disabilities.

Note: If you have a DOSH compliance inspection in progress, we will not schedule a consultation until any citation(s) become final orders.

Hear from businesses that have used our no-cost consultation and the benefits they've received.

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Washington State Department of Labor & Industries

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L&I's Consultation Program offers confidential, no-fee, professional advice and assistance to Washington businesses

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Ana Gonzalez Maldonado - Migrant Recruiter

Email: aggonzalezmaldonado@gsd200.org

Phone: (509) 822-8314

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Office of Minority Women Business Enterprises (OMWBE)

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Office of Minority Women Business Enterprises (OMWBE)

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Elia Mendoza - Small Business Development Manager

Email: eliam@omwbe.wa.gov

Phone: 564.669.4067

www.omwbe.wa.gov

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Jeremy Lopez - Business Training Manager/Financial Credit Counselor

Email: j.l@yvoic.org

Phone: (509)350-8207

https://oicofwa.org/

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Faviola Ruiz - Lead Associate KR

Email: fruiz@savechildren.org

Phone: (509) 203-5791

https://www.savethechildren.org

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Julian Zavala - Business Outreach Navigator

Email: jzavala@pfp.org

Phone: (509) 907-3983

www.pfp.org

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Micaela Carrasco - Central WA

Email: mcarrasco@seiu925.org

Phone: (509) 902-9496

https://www.seiu925.org

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Susy Moran - Employer Engagement Manager

Email: Susy.Moran@scworkforce.org

Phone: (509) 574-1950

www.scworkforce.org

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Washington State Department of Children, Youth and Families (DCYF)

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Washington State Department of Children, Youth and Families (DCYF)

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Lori Hernandez, LSWAIC

Child Care Licensing Supervisor | Eastside Child Care Licensing LGBTQIA+ Lead

Email: lorinda.hernandez@dcyf.wa.gov

Phone: (509) 314-5864

https://www.dcyf.wa.gov

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Constance Parbon - Public and Government Affairs Administrator

Email: constance.parbon@sos.wa.gov

Phone: (360) 725-0348

https://www.sos.wa.gov/

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Francisco "Cisco" Villanueva - Management Analyst

Email: FranciscoV@DOR.WA.GOV

Phone: (360) 534-3886

https://dor.wa.gov/

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Washington State Department of Labor & Industries

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Washington State Department of Labor & Industries

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Andrea Muñoz - Small Business Program Specialist

Email: andrea.munoz@lni.wa.gov

Phone: (360) 902-6035 (800) 987-0145

lni.wa.gov/SmallBusiness

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The Yakima County Development Association (YCDA) is a publicly and privately funded nonprofit organization that focuses on growing the local economy, recruiting businesses, assisting entrepreneurs, and attracting professional talent to the region.

https://chooseyakimavalley.com/

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YCDA's Key Initiatives for the next 5 years 

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YCDA's Key Initiatives for the next 5 years 

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Lindsay Boswell - Chief Program Officer

Email: lindsayb@yakimavalleycf.org

Office: 509-457-7616

Enriqueta Garcia-Sanchez - Program Officer

Email: enri@yakimavalleycf.org

Marina Medrano - Coalition Coordinator

Email: marinam@yakimavalleycf.org

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The Investing in Children Coalition is a collective of over 35 agencies representing work in early learning, K-12, health care, human services, higher education, and community advocacy. The coalition's mission is to facilitate equitable access to high-quality early learning opportunities for all families in the communities of Kittitas and Yakima Counties.

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Investing in Children Coalition - Yakima Valley Community Foundation

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The Investing in Children Coalition is a collective of over 35 agencies representing work in early learning, K-12, health care, human services, higher education, and community advocacy. The coalition's mission is to facilitate equitable access to high-quality early learning opportunities for all families in the communities of Kittitas and Yakima Counties.

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Yakima County Development Association (YCDA)

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Yakima County Development Association (YCDA)

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Rosana Bravo - Bilingual Small Business Training Coordinator

Email: rosana@ydca.com

Yanira "Yani" Cisneros - Bilingual Business Development Manager

Email: yani@ycda.com

Phone: (509) 575-1140

https://chooseyakimavalley.com/